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Kamu harcamalarının temel finansman kaynağı vergi gelirleridir. Vergi gelirlerinin artışı ise vatandaşların vergiye karşı tutum ve davranışları ile doğrudan ilişkilidir. Mükelleflerin tutum ve davranışlarını şekillendiren önemli bir faktör ise vergi okuryazarlığıdır. Vergi okuryazarlığı, mükelleflerin vergileme süreci hakkında bilgi sahibi olması olarak kısaca açıklanabilir. Her ne kadar literatürde finansal okuryazarlık ön planda olsa da vergi okuryazarlığı, vergi odaklı finansal bilgi ve becerilere sahip olmak şeklinde finansal okuryazarlık kavramının farklı bir boyutunu ortaya koymaktadır. Vergi okuryazarlık düzeyinin artışı ise vergiye uyum sürecini pozitif yönde etkilerken vergi bilinci ile vergi kültürünün de gelişmesine olanak sağlayarak vergi gelirlerini artırıcı bir etki yapmaktadır. Çalışmada Manisa Salihli Belediyesi çalışanlarının (memur, işçi ve sözleşmeli personel) vergi okuryazarlık düzeyine yönelik bir araştırma yapılmıştır. Bu araştırmanın diğer çalışmalardan farklılaştığı nokta ise gelir elde eden ve vergileme sürecinde aktif yer alan kişilerle örnek kütlesinin oluşturulmasıdır. Analiz bulgularına göre; katılımcıların orta seviyede vergi okuryazarlık düzeyine sahip olduğu saptanmıştır. Bununla birlikte; genel olarak demografik değişken grupların vergi okuryazarlık düzeyinde anlamlı bir farklılık oluşturmadığı gözlemlenmiştir. Demografik değişkenlerden sadece öğrenim durumu ilköğretim mezunu olan katılımcıların diğer gruplara (öğrenim durumu) kıyasla daha düşük seviyede vergi bilgisine sahip olduğu sonucuna ulaşılmıştır.
The main source of financing public expenditures is tax revenues. The increase in tax revenues is directly related to the attitude and behavior of citizens. Tax literacy is an important factor shaping the attitudes and behaviors of the taxpayers. Tax literacy can be explained as having knowledge about taxation process for taxpayers. Although financial literacy remains at the forefront in literature, tax literacy emphasizes a different aspect of financial literacy concept as having tax-oriented financial knowledge and skills. The increase in the level of tax literacy affects the tax compliance process positively, and also increases tax revenues by enabling the development of tax awareness and tax culture. In this study, a research was carried out on the tax literacy level of Manisa Salihli Municipality employees. The point where this study differs is the creation of a sample mass with people who have income and are actively involved in the taxation process. The results indicate that participants have a medium level of tax literacy. In addition, it was observed that demographic variable groups did not make a significant difference in tax literacy level in general. Among the demographic variables, it has been concluded that only participants with primary education graduates have a lower level of tax knowledge compared to the other groups (educational status).
The main source of financing public expenditures is tax revenues. The increase in tax revenues is directly related to the attitude and behaviour of citizens. Tax literacy is an important factor shaping the attitudes and behaviours of the taxpayers. Tax literacy can be explained as having knowledge about taxation process for taxpayers. Although financial literacy remains at the forefront in the literature, tax literacy emphasizes a different aspect of financial literacy concept as having tax oriented financial knowledge and skills. The increase in the level of tax literacy affects the tax compliance process positively, and also increases tax revenues by enabling the development of tax awareness and tax culture. In this study, a research was carried out on the tax literacy level of Manisa Salihli Municipality employees. The point where this study differs is the creation of a sample mass with people who have income and, are actively involved in the taxation process. The results indicate that participants have a medium level of tax literacy. In addition, it was observed that demographic variable groups did not make a significant difference in tax literacy level in general. Among the demographic variables, it has been concluded that only participants with primary education graduates have a lower level of tax knowledge compared to the other groups (educational status).
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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